Case law › Notifications › 2023 › Notification No. 99/2023 [F. No. 225/94/2023-ITA.II] / SO 4996(E)

Notification 20 November 2023

Notification No. 99/2023 [F. No. 225/94/2023-ITA.II] / SO 4996(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 99/2023 [F. No. 225/94/2023-ITA.II] / SO 4996(E) was published on 20 November 2023. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.138	s.258

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 20th November, 2023

S.O. 4996(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Incometax Act, 1961, the Central Government hereby specifies Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India for the purposes of the said clause.

[Notification No. 99/2023/F. No. 225/94/2023-ITA.II]

Dr. CASTRO JAYAPRAKASH T, Under Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 54/2025 [F. No. 225/213/2024/ITA-II] / SO 2479(E) — Secretary to the Government of Maharashtra specified under section 138 3 June 2025
Notification No. 20/2025 [F.No. 225/33/2025/ITA-II] / SO 1241(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 18 March 2025
Notification No. 12/2025 [F. No. 225/235/2024/ITA-II] / SO 524(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 January 2025
Notification No. 106/2024 [F. No. 225/181/2024/ITA-II] / SO 4276(E) — Principal Secretary to Government & Chairman specified under section 138 1 October 2024
Notification No. 52/2024 [F. No. 225/106/2024/ITA-II] / SO 2661(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] 9 July 2024
Notification No. 35/2024 [F. No. 225/196/2023/ITA-II] / SO 1538(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 22 March 2024

← Notification No. 101/2023 [F. No. 300196/34/2022-ITA-I] / SO 5045(E) · Notification No. Corrigendum to Notification No.3 of 2021 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.